Telecommunication Service, and Works contract Service, have been specified as Continuous Service for the purpose of POT (point of taxation Rules, 2011)

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..... e Tax
Service Tax
Service Tax
ST
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance Department of Rev .....

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..... Government hereby notifies that the provision of taxable services 1[of telecommunication service and service portion in execution of a works contract], shall be treated as continuous supply of servic .....

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